CEO过度自信与税务实践:性别多样性重要吗?

IF 3.9 3区管理学 Q2 MANAGEMENT Management International Review Pub Date : 2023-01-01 DOI:10.59876/a-dkkn-e30s

Faten Lakhal, Sabrina KHEMIRI, Sami Bacha, Assil Guizani

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引用次数: 0

摘要

本研究探讨了首席执行官(CEO)过度自信对避税行为的影响。基于法国上市公司的样本，结果表明，过度自信的首席执行官参与高水平的避税，这表明过度自信的偏见可能导致首席执行官的不道德行为和使用欺骗手段来避税。然而，董事会性别多样性缓和了这种行为，这表明女性董事是董事会中很好的监督者。我们的研究结果为决策者提供了见解，他们可能会考虑在董事会之外的高层管理职位中考虑性别多样性，以防止税收损失。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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CEO overconfidence and tax practices: Does Bbard gender diversity matter?

This study examines the effect of chief executive officer (CEO) overconfidence on tax avoidance practices. Based on a sample of French-listed firms, the results show that overconfident CEOs engage in high levels of tax avoidance suggesting that the overconfidence bias may lead CEOs’ to behave unethically and use deceitful tactics to avoid taxes. However, board gender diversity mitigates this behavior suggesting that female directors are good monitors on the board. Our findings give insights to policymakers who may consider gender diversity on top management positions in addition to the board of directors to prevent a loss in tax revenues.

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来源期刊

Management International Review MANAGEMENT-

CiteScore

6.50

自引率

11.60%

发文量

期刊介绍： Management International Review publishes research-based articles that reflect significant advances in the key areas of International Management. Its target audience consists of scholars in International Business Administration. Management International Review is a double-blind refereed journal that aims at the advancement and dissemination of research in the fields of International Management. The scope of the journal comprises International Business, Cross-Cultural Management, and Comparative Management. The journal publishes research that builds or extends International Management theory so that it can contribute to International Management practice. Management International Review welcomes both theoretical and empirical work. Original papers are invited that are based on a solid theoretical basis and a rigorous methodology. In the area of empirical studies, the journal publishes both quantitative and qualitative research. To be published in Management International Review, a paper must make strong contributions and highlight the significance of those contributions to the field of International Management. The editors are especially interested in manuscripts that break new ground rather than papers that make only incremental contributions. Management International Review publishes articles and research notes. Every year, six issues are published. On average, two of these issues are Focused Issues, which concentrate on a specific subfield of International Management.